Pendleton Junior Baseball Association Inc

Nonprofit profile at a glance

EIN
311195063
IRS 990 coverage
2014–2023
Forms available
Form 990 2023, Form 990-EZ 2022
Location
Pendleton, IN, USA
Phone
7652081602
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$269,642
Expenses
$263,069
Assets
$52,370
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • CALLAHN WILSON (PRESIDENT)
  • JAIME GREER (VICE PRESIDENT - BASEBALL)
  • JACOB NATION (VICE PRESIDENT - SOFTBALL)

People named in this filing

  • CALLAHN WILSON (PRESIDENT)
  • JAIME GREER (VICE PRESIDENT - BASEBALL)
  • JACOB NATION (VICE PRESIDENT - SOFTBALL)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pendleton youth baseball and softball league that provides a safe place to play baseball and softball for pendleton, Indiana and surrounding communities

What it reported doing in 2023

Concession supplies

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 98% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 82.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $216K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 47/100.